That depends. Do you have other activities as a P2P?

No,
So it's easy. You can earn up to €6.540 in 2022 with Deliveroo.

Yes,
In this case, you can earn up to €6.540 in 2022 for all your P2P activities taken together. You must therefore add up the amount you earn for each activity and make sure that you do not exceed €6.540 in 2022.

(*)A fiscal year always begins on January 1 and ends on December 31.